Untitled Texas Attorney General Opinion

OFFICE OF THE AlTORNEY GENERAL OF TEXAS AUSTIN Eoaorable Tom L. Bsrtley criminal Distrlot Attorney Hlnburg, Texas Dear S&m oplnioicRo.o-3699 Ret "Wha6her mvna.oi oil and gas leasa mayoleat leasehold iotermt 0% tax Son by paying a .proportionate part 0% tuea arre88ed agalimtithe land M a pl; prior froumitiyl 0% . Jh your lbttea?CeJune 13, 194.&,you.mamit to us tihe iollowl.nei faotst *Wo have the fol&mlng s.lSuation ubtlng ,.in several delinqueht ku: suits whiah.have been filed on behalf of the State 0% Texas, oounty of PUbalgog the-taxes are ~delfnqtmntfran 1930 to 194o,dlloluulre. Then8Un Ofi Caqmny aoquired an 011 and ga lease~on the.propertyinvolred in 1935; said. lease being for the regular seven- eighths tnterest, the,lessor reservIng.aone- eighth fntereet. Each year sinoe the sun Oil Compmny aoquired this lease, It has rendered its leasehold estate and has paid taxes on it. Said oil oompany now m&ktaina that ft is entitled to pay a part of the taxes fop'the years from 1930 to 1935; basing its payment on the value of its leasehold Interest. It oontendm that if it pays said proportionatepart of the taxes, the State and County~oannot foreolose its lien as to the sun Oil Compfllly." You request our opinion as to whether or not the ~lessee,under the clrcumetanoesset out above, oan pay a par’b Honorable Tom L. Hartley, page 2 or the tax88 ior years prier to the aoquisition or ita lease in pro rtloo to the va$uo of Itarloaeeholdestate and thus be r8.l ,rmad tram a foroolosmo Sf the ad Yalorera tax lion agniM8 it. $8 b63@g.speoially noted that the tun in qusstiott were.a8ge8md a&.mO the Whole interoat'inthe land prior to the ueotat~on09 the oU and grs lease, it ilrour oplnl~m 8ha8 raids 1~s~ &ay not dimhargo the lion agalnrtthe loatmhold'+ato by paying only a part of the tqxoe amossod again98 tha land prior to tab oxe8utlon of the 108~0 aa4 the lo ver ~o e o %, th e lo a ueh o ld esta te. A~~ordhgly we umwu yo* quwtion * the nega8i~o. we onolorr ooplw of our opipictno 19ar; o-922 and-O-1236frawwhlohourraaeme ror the am.ww'gl*~ you fully appear. Wo al80 enoloaoaopy or opinion Ro. o-2366 mh%oh elilsxsrsmother quostlonsuggsetod ttlyour 1Lettor: